Karl Rove's Efforts to "Buy" Courts Harmed America, Says Legendary Attorney
Crisis at the Border Shows Problems in US Immigration Law
Are Criminal Laws the Right Response to Revenge Porn?
Why Does BigLaw Have So Few Black Partners?
Aquila on M&A: Dealmaking is Back
Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
ATL Law School Rankings: All About The Jobs
What Comes Next in Derivatives Regulation?
A More Perfect Union: Why Punish Russia for Crimea?
Only in DC: Ethics Rule Permits Non-lawyers to Own Law Firms
How a Reluctance to Deport Pop Stars Strengthens US Immigration Policy
Law Prof: The Clean Air Act Needs a Reboot
Is Punishment Dead in America?
Hailey French’s Story – When millions barely cover the bills.
Bill on Bankruptcy: Detroit Shows Need for Amending Bankruptcy Law
Bill on Bankruptcy: Sandbagging of a Federal District Judge
Bill on Bankruptcy: Detroit Could Mean Little for Creditors
Harvey Miller: Detroit Will Be In Bankruptcy "For A Long Time"
Bill on Bankruptcy: Make-Whole Premiums, Lehman, ResCap
Rice: Banking Lobby Won't Let New Glass-Steagall Bill Pass
Congress took the fiscal cliff negotiations over the brink but was finally able to reach a deal resulting in the American Taxpayer Relief Act of 2012 (“2012 Act”). The 2012 Act makes the estate and gift tax laws “permanent,”...more
In This Issue:
- Summary of Income Tax Provisions in the American Taxpayer Relief Act of 2012
- Summary of Federal Estate, Gift and GST Tax Provisions of the 2012 Act
Please see full issue below for more...more
We Didn't (Quite) Fall off the Cliff, But We Still Have To Clean up the Mess!
When the clock struck midnight on December 31, 2012, estate planning practitioners said "good night" to an unprecedented period of working...more
The American Taxpayer Relief Act of 2012 (the "2012 Act") — actually passed by Congress on January 1, 2013 — brings welcome stability to federal estate, gift and generation-skipping transfer tax law which has been in...more
The American Taxpayer Relief Act of 2012 (the “2012 Act”) was signed into law by President Obama on January 2nd. A summary of the important income tax features of the 2012 Act can be read here. This article summarizes the...more
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the Act), effective as of January 1, 2013. In general, the Act made permanent for most taxpayers the tax rate cuts first enacted...more
The American Taxpayer Relief Act of 2012 enacted in Washington last week creates a unique opportunity for charitable giving. Individuals with IRAs who have attained age 70½ may make a tax-free rollover to charity of up to...more
The American Taxpayer Relief Act of 2012, signed into law on January 2, 2013, revives the IRA charitable rollover provisions which originally expired in 2011. The revived IRA charitable rollover allows an individual who is...more
After hotly debated year-end negotiations, the U.S. Senate and House of Representatives passed H.R. 8, the American Taxpayer Relief Act of 2012, on January 1, 2013. On January 2, 2013, President Obama signed the bill into...more
The American Taxpayer Relief Act of 2012 (“ATRA”) was signed into law by President Obama on January 2, 2013. ATRA is a large tax package that renewed tax breaks for individuals and businesses and avoided automatic spending...more
The nation having stepped off the dreaded fiscal cliff at the end of 2012, Congress immediately pulled the ripcord, passing the “American Taxpayer Relief Act of 2012” (the 2012 Act) on New Year’s Day. President Obama signed...more
On Wednesday, January 2, 2013, President Barack Obama signed into law the American Taxpayer Relief Act of 2012. The legislation increased the maximum federal estate tax rate, but otherwise made permanent many of the estate,...more
Early on January 1, 2013, the Senate, by a vote of 89 to 8, approved H.R. 8, “the American Taxpayer Relief Act” (ATRA or the Bill). The House of Representatives passed the Bill by a vote of 257 to 167. Following are the major...more
The Fiscal Cliff legislation passed by the Senate on Monday and the House of Representatives late on New Year’s Day extends the estate, gift and generation skipping tax provisions we have been working with in 2011 and 2012....more
Congress began 2013 by passing "The American Taxpayer Relief Act of 2012" (the "Act") reflecting a plan negotiated by Vice President Biden and Senate Minority Leader Mitch McConnell (R-Ky.) to avoid a series of tax hikes...more
An analysis of the year-end fiscal negotiations and their consequences.
As the United States rapidly approached the “fiscal cliff,” negotiations between President Barack Obama and House Speaker John Boehner (R-OH)...more
Tomorrow, the Assembly Judiciary Committee will hear several important bills that passed out of the Senate:
- SB 323 (Vargas) - This bill would enact the California Revised Uniform Limited Liability Company Act to...more
Next year, 2013, marks the 20th anniversary of the judicial/political resolution of the final controversy over the administration and disposition of a certain Massachusetts-sited trust established under the will of Benjamin...more
The Tax Relief Act of 2010 made significant changes to the gift, estate and generation-skipping transfer tax regimes by increasing the amount each individual can give without incurring tax from $1 million to $5 million. The...more
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